1. If the special borrowing costs related to the purchase and construction of fixed assets should be capitalized before the purchased fixed assets reach the scheduled usable state, they should be included in the purchase and construction costs of related fixed assets. Debit the subject of "construction in progress" and credit the subject of "long-term loan".
2. Borrowing expenses incurred after the fixed assets reach the intended usable state and borrowing expenses that cannot be capitalized according to regulations shall be debited to the "financial expenses" account and credited to the "long-term loans" account.
3, belongs to the construction period of borrowing costs, as long-term prepaid expenses, debit "long-term prepaid expenses" subjects, credited to "long-term borrowing" subjects, in the month of production and operation began to transfer to profit and loss; Belong to the production and operation period, included in the financial expenses, debit "financial expenses" subjects, credited "long-term loans" subjects.
Extended data:
situation
An enterprise borrowed a two-year long-term loan 1000000 yuan on June 65438+/October 65438 +0, 2000, and the money was deposited in the bank. The loan interest rate is 9%, and the interest is paid once a year, and the principal is paid off in one lump sum after maturity.
At the beginning of 2000, the total cost of the project was 600,000 yuan in bank deposit, and at the beginning of 200/kloc-0, the project cost was 400,000 yuan in bank deposit. The workshop was completed and put into use at the end of August, 20001year, and the completion settlement procedures were handled. According to the above business, the relevant accounting entries are as follows:
1, 65438+in 2000 1 in October, when the loan was obtained:
Debit: bank deposit 1000000.
Loan: long-term loan 1000000.
2. When paying the project payment in early 2000:
Borrow: Construction in progress 600000
Loan: 600,000 yuan in bank deposit.
3. When calculating the accrued interest in 2000 on February 30, 2000:
Loan interest = 1000000×9%=90000 yuan.
Capitalized interest = 600,000× 9% = 54,000 yuan.
Borrow: Construction in progress 54000
Financial expenses 36000
Loan: interest payable is 90,000 yuan.
4. On February 3, 2000, when the loan interest was paid:
Borrow: interest payable is 90,000 yuan.
Loan: 90,000 yuan in bank deposit.
5.200 1 When the project payment is paid at the beginning of the year:
Borrow: 400,000 construction in progress.
Loan: 400,000 yuan in bank deposit.
6.200 1 The interest payable before completion is:
(1000000× 9% ÷12 )× 8 = 60000 (yuan)
Borrow: Construction in progress 60000
Loan: interest payable is 60,000 yuan.
7. When the assets are completed and delivered for use:
Debit: fixed assets 1 1 14000.
Loan: construction in progress 1 1 14000.
In September of 8.200 1 year, after the assets are completed, the monthly accrued loan interest is:
(1000000× 9% ÷12) = 7500 (yuan)
Debit: the financial expenses are 7500.
Loan: Interest payable is 7500.
The accounting entries of monthly withholding loan interest in 200 1,1and 12 are the same as those in 8.
9.200165438+February 3 1 day, the accounting entries for paying loan interest are the same as ④.
When the principal expires, it is 10, and in 2002 it was 65438+ 1:
Borrow: long-term loan 1000000.
Loan: bank deposit 1000000.
References:
Baidu encyclopedia-long-term loan